Penalties under Chapter 2: general Penalties under Chapter 2: general
- 124Interaction of penalties
- 125Special reduction in penalty under Chapter 2
- 126Reasonable excuse for failure to make tax return or pay tax or amount payable in respect of tax credit
- 127Assessment of penalties under Chapter 2
- 128Time limit for assessment of penalties under Chapter 2
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
Notes on Chapter 2
Textual amendments
- F1
Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23